世界杯预选赛巴西赛程_97年世界杯预选赛中国队 - 赛程

时间：2021年11月3日13:30

地点：腾讯会议室（ID：506 329 723）

主题：Risk Aversion and the Two-Sided Selection Process of Talent in the Audit Profession

主讲：何贤杰

主持：万华林

主办：学术期刊编辑部

主讲人简介：

上海财经大学会计学院讲席教授、博士生导师，教育部“长江学者奖励计划”青年学者（2017年），首批“全国高校黄大年式教师团队”上海财经大学团队成员，主要从事中国情境下的会计与资本市场研究。在《管理世界》《管理科学学报》《金融研究》《会计研究》《审计研究》《中国会计与财务研究》《南开管理评论》、The Accounting Review、Journal of Accounting Research、Journal of Financial and Quantitative Analysis、Contemporary Accounting Research等国内外权威学术期刊发表论文数篇。研究成果被The Economist、The Wall Street Journal、Financial Times等媒体引用和报道。

讲座简介：

Using a proprietary database from a representative Chinese university, we conduct a longitudinal analysis on the effect of risk aversion, a personality trait valued by the audit profession, on the two-sided selection process of talent in the profession. We find that risk averse students self-select into accounting at the time of college application. We find no evidence that risk averse graduates are more likely to join audit firms. However, risk averse auditors are more likely to remain in the audit firms over the long run. Our findings have important implications for the development of the audit profession.